https://www.taxtmi.com/caselaws?id=267333 The High Court upheld the decision of the Settlement Commission, ruling that the application under Section 127B of the Customs Act was not maintainable as the goods imported were notified under Section 123. The court found no violation of natural justice as the decision was supported by evidence. Additionally, the Settlement Commission was deemed to lack jurisdiction to review its own orders. The writ appeal was dismissed, affirming the previous orders, and the petitioners were advised to respond to the show cause notice and potentially reapply to the Settlement Commission if they could prove the goods were not covered by the notification. en-us Thu, 25 Jun 2015 00:00:00 +0530 Wed, 06 Jan 2016 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267333 The High Court upheld the decision of the Settlement Commission, ruling that the application under Section 127B of the Customs Act was not maintainable as the goods imported were notified under Section 123. The court found no violation of natural justice as the decision was supported by evidence. Additionally, the Settlement Commission was deemed to lack jurisdiction to review its own orders. The writ appeal was dismissed, affirming the previous orders, and the petitioners were advised to respond to the show cause notice and potentially reapply to the Settlement Commission if they could prove the goods were not covered by the notification. Case-Laws Customs Thu, 25 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267333